{"id":"F2005B00171","name":"Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2)","slug":"radiocommunications-transmitter-licence-tax-determination-2003-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31746,"registerId":"commonwealth-F2005B00171-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1.1","sectionType":"section","heading":"Name of Determination","content":"#### 1.1 Name of Determination\n\n This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).","sortOrder":1},{"sectionNumber":"1.2","sectionType":"section","heading":"Commencement","content":"#### 1.2 Commencement\n\n This Determination commences on 1 December 2003.","sortOrder":2},{"sectionNumber":"1.3","sectionType":"section","heading":"Definitions—the Dictionary","content":"#### 1.3 Definitions—the Dictionary\n\n (1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:\n (a) the Act; or\n (b) the Radiocommunications (Interpretation) Determination 2000; or\n (c) the Radiocommunications Regulations 1993; or\n (d) the Telecommunications Act 1997.\n (2) The dictionary is part of this Determination.\n (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Working out transmitter licence tax","content":"## Part 1—Preliminary\n\n#### 1.1 Name of Determination\n\n This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).\n\n#### 1.2 Commencement\n\n This Determination commences on 1 December 2003.\n\n#### 1.3 Definitions—the Dictionary\n\n (1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:\n (a) the Act; or\n (b) the Radiocommunications (Interpretation) Determination 2000; or\n (c) the Radiocommunications Regulations 1993; or\n (d) the Telecommunications Act 1997.\n (2) The dictionary is part of this Determination.\n (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.\n\n## Part 2—Working out transmitter licence tax\n\n#### 2.1 Using Schedules 1, 2 and 3\n\n (1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax.\n (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.\n\n> Note 1: Each Part of Schedule 2 identifies the types of transmitter licences to which it applies.\n\n> Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the transmitter and whether the licensee is an eligible person.\n\n (3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.\n\n#### 2.2 Working out tax\n\n To work out an amount of transmitter licence tax:\n (a) identify the Part of Schedule 2 that applies to the type of licence; and\n (b) follow the instructions in that Part to work out:\n (i) the annual amount for each spectrum access under the licence; or\n (ii) the annual amount of transmitter licence tax for the licence; and\n (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.\n\n> Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.\n\n## Part 3—Revocation of Radiocommunications (Transmitter Licence Tax) Determination 2003\n\n#### 3.1 Radiocommunications (Transmitter Licence Tax) Determination 2003—revocation\n\n The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.\n\n## Part 4—Transitional arrangements relating to Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013\n\n#### 4.1 Definitions for Part 4\n\nIn this Part:\n\n> amendment day means the day on which the Amendment Determination commenced.\n\n> Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.\n\n> Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013.\n\n> pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.\n\n#### 4.2 Transitional arrangements after commencement of Amendment Determination\n\n(1) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(2) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(3) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(4) If:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(5) If:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(6) If:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.","sortOrder":4},{"sectionNumber":"2.1","sectionType":"section","heading":"Using Schedules 1, 2 and 3","content":"#### 2.1 Using Schedules 1, 2 and 3\n\n (1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax.\n (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.\n\n> Note 1: Each Part of Schedule 2 identifies the types of transmitter licences to which it applies.\n\n> Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the transmitter and whether the licensee is an eligible person.\n\n (3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.","sortOrder":5},{"sectionNumber":"2.2","sectionType":"section","heading":"Working out tax","content":"#### 2.2 Working out tax\n\n To work out an amount of transmitter licence tax:\n (a) identify the Part of Schedule 2 that applies to the type of licence; and\n (b) follow the instructions in that Part to work out:\n (i) the annual amount for each spectrum access under the licence; or\n (ii) the annual amount of transmitter licence tax for the licence; and\n (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.\n\n> Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Revocation of Radiocommunications (Transmitter Licence Tax) Determination 2003","content":"## Part 3—Revocation of Radiocommunications (Transmitter Licence Tax) Determination 2003","sortOrder":7},{"sectionNumber":"3.1","sectionType":"section","heading":"Radiocommunications (Transmitter Licence Tax) Determination 2003—revocation","content":"#### 3.1 Radiocommunications (Transmitter Licence Tax) Determination 2003—revocation\n\n The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.","sortOrder":8},{"sectionNumber":"Part 4","sectionType":"part","heading":"Transitional arrangements relating to Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013","content":"## Part 1—Preliminary\n\n#### 1.1 Name of Determination\n\n This Determination is the Radiocommunications (Transmitter Licence Tax) Determination 2003 (No. 2).\n\n#### 1.2 Commencement\n\n This Determination commences on 1 December 2003.\n\n#### 1.3 Definitions—the Dictionary\n\n (1) The dictionary at the end of this Determination defines certain words and expressions, and includes references to certain words and expressions that are defined in:\n (a) the Act; or\n (b) the Radiocommunications (Interpretation) Determination 2000; or\n (c) the Radiocommunications Regulations 1993; or\n (d) the Telecommunications Act 1997.\n (2) The dictionary is part of this Determination.\n (3) A definition in this Determination applies to each use of the word or expression in the Determination, unless the contrary intention appears.\n\n## Part 2—Working out transmitter licence tax\n\n#### 2.1 Using Schedules 1, 2 and 3\n\n (1) Schedule 1 sets out the area densities to be used in working out transmitter licence tax.\n (2) Schedule 2 explains the annual amounts that are used to work out transmitter licence tax.\n\n> Note 1: Each Part of Schedule 2 identifies the types of transmitter licences to which it applies.\n\n> Note 2: The annual amount of tax is the amount of tax usually payable for 1 spectrum access authorised under a licence for 1 year. However, the amount may be modified to reflect factors such as the period of the licence, the power of the transmitter and whether the licensee is an eligible person.\n\n (3) Schedule 3 explains how to use the annual amounts to work out the amount of transmitter licence tax for a particular licence period.\n\n#### 2.2 Working out tax\n\n To work out an amount of transmitter licence tax:\n (a) identify the Part of Schedule 2 that applies to the type of licence; and\n (b) follow the instructions in that Part to work out:\n (i) the annual amount for each spectrum access under the licence; or\n (ii) the annual amount of transmitter licence tax for the licence; and\n (c) use Schedule 3 to work out the amount of transmitter licence tax for the period of the licence.\n\n> Note: Item 102 of Schedule 3 sets out arrangements to round amounts of transmitter licence tax under that Schedule.\n\n## Part 3—Revocation of Radiocommunications (Transmitter Licence Tax) Determination 2003\n\n#### 3.1 Radiocommunications (Transmitter Licence Tax) Determination 2003—revocation\n\n The Radiocommunications (Transmitter Licence Tax) Determination 2003 is revoked.\n\n## Part 4—Transitional arrangements relating to Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013\n\n#### 4.1 Definitions for Part 4\n\nIn this Part:\n\n> amendment day means the day on which the Amendment Determination commenced.\n\n> Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.\n\n> Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013.\n\n> pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.\n\n#### 4.2 Transitional arrangements after commencement of Amendment Determination\n\n(1) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(2) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(3) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(4) If:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(5) If:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(6) If:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.","sortOrder":9},{"sectionNumber":"4.1","sectionType":"section","heading":"Definitions for Part 4","content":"#### 4.1 Definitions for Part 4\n\nIn this Part:\n\n> amendment day means the day on which the Amendment Determination commenced.\n\n> Note The Amendment Determination commenced on the day after it was registered on the Federal Register of Legislative Instruments.\n\n> Amendment Determination means the Radiocommunications (Transmitter Licence Tax) Amendment Determination 2013.\n\n> pre‑amendment Determination means this Determination as in force immediately before the commencement of the Amendment Determination.","sortOrder":10},{"sectionNumber":"4.2","sectionType":"section","heading":"Transitional arrangements after commencement of Amendment Determination","content":"#### 4.2 Transitional arrangements after commencement of Amendment Determination\n\n(1) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2013 and before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(2) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(3) In spite of the amendments made by the Amendment Determination, if:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after the amendment day but before 5 April 2014;\n\nuse the pre‑amendment Determination to work out the amount of the transmitter licence tax.\n\n(4) If:\n\n(a) apparatus licence tax is imposed on the issue of a transmitter licence; and\n\n(b) the licence is issued on or after the amendment day; and\n\n(c) the licence comes into force on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(5) If:\n\n(a) apparatus licence tax is imposed on the anniversary of the day on which a transmitter licence came into force; and\n\n(b) the anniversary of the day on which the licence came into force is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.\n\n(6) If:\n\n(a) apparatus licence tax is imposed on the holding of a transmitter licence; and\n\n(b) the day when the tax is payable is on or after 5 April 2014;\n\nuse this Determination, as amended by the Amendment Determination, to work out the amount of the transmitter licence tax.","sortOrder":11},{"sectionNumber":"Part 4A","sectionType":"part","heading":"Certain licences within the 400MHz frequency band","content":"## Part 4A—Certain licences within the 400MHz frequency band\n\n401A Annual amount of tax for spectrum access\n\n (1) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges:\n (i) 452.5‑453 MHz;\n (ii) 462‑462.5 MHz; and\n (b) in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within the frequency range 440‑450 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.\n (2) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within the frequency range 469.4875‑469.9875 MHz; and\n (b) in the period starting on the variation day and ending on 31 December 2011 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued, and on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within the frequency range 462‑462.5 MHz or 469.9875‑520 MHz for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.\n (3) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges:\n (i) 453‑457.50625 MHz;\n (ii) 462.5‑467.50625 MHz; and\n (b) the licence is used for government purposes; and\n (c) in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.\n (4) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within either of the following frequency ranges:\n (i) 457.50625‑459.9875 MHz;\n (ii) 467.50625‑469.4875 MHz; and\n (b) the licence is used for purposes other than government purposes; and\n (c) in the period starting on the variation day and ending on 31 December 2013 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within a frequency range in paragraph (a) for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2014, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.\n (5) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency that is not in the harmonised government band or any of the following frequency ranges:\n (i) 452.5‑457.50625 MHz; and\n (ii) 462‑467.50625 MHz.\n (b) the licence is used for government purposes; and\n (c) in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within a frequency range in the harmonised government band for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.\n (6) If:\n (a) a spectrum access under a licence referred to in Part 2, 3 or 4 of this Schedule authorises the operation of a radiocommunications transmitter on a frequency within any frequency range in the harmonised government band, other than any of the following frequency ranges:\n (i) 457.50625‑459.9875 MHz; and\n (ii) 467.50625‑469.9875 MHz.\n (b) the licence is used for purposes other than government purposes; and\n (c) in the period starting on the variation day and ending on 31 December 2014 all the following conditions are met:\n (i) the holder of the licence surrenders the licence;\n (ii) the holder makes an application in writing to the ACMA for acceptance of the surrendered licence in exchange for a new licence under which each spectrum access would authorise the operation of a radiocommunications transmitter on either of the following terms:\n (A) the transmitter would operate on a frequency within any frequency range in the harmonised government band for a period ending within 6 months after the day the new licence is issued or no later than 30 June 2015, whichever is the sooner, and on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015; or\n (B) the transmitter would operate on a frequency within a frequency range not in the harmonised government band for a period ending no later than 31 December 2015;\n (iii) the ACMA accepts the surrendered licence and issues a new licence in exchange for the surrendered licence in accordance with the holder’s application; and\n (iv) the new licence is otherwise in the same, or substantially the same, terms as the surrendered licence;\n the amount of tax in respect of the spectrum access under the new licence is the amount worked out under item 202, 302 or 402 (as the case may be) divided by 2.","sortOrder":18},{"sectionNumber":"Part 5","sectionType":"part","heading":"Assigned Fixed Point to Multipoint Licences","content":"## Part 5—Assigned Fixed Point to Multipoint Licences\n\n501 Licences\n\n This Part applies to a licence that relates to either or both of:\n (a) a point to multipoint station operating with a frequency greater than or equal to 960 MHz; and\n (b) a point to multipoint station operating with a frequency of less than 960 MHz.\n\n502 Annual amount of tax for spectrum access\n\n The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 502 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.\n\nTable 502\n\n```html\n

Frequency range

Amount ($)

Area density

Australia wide

High density

Medium density

Low density

Remote density

MHz

0–30

81.5291

81.5291

81.5291

81.5291

56.1492

>30–70

184.1631

71.9307

38.2611

8.2568

2.8367

>70–399.9

188.9434

77.5424

35.4835

7.9545

2.7326

>399.9–403

188.9434

105.8082

48.4072

8.2568

2.8367

>403–520

188.9434

121.7524

48.4072

8.2568

2.8367

>520–960

188.9434

105.8082

48.4072

8.2568

2.8367

>960–2 690

1.1149

0.2502

0.1156

0.0581

0.0290

GHz

>2.69–5.0

1.1137

0.2068

0.0839

0.0693

0.0348

>5.0–8.5

0.9402

0.1738

0.0809

0.0367

0.0178

>8.5–14.5

0.4144

0.1491

0.0352

0.0026

0.0011

>14.5–31.3

0.4144

0.1103

0.0243

0.0026

0.0011

>31.3–51.4

0.1130

0.0602

0.0131

0.0004

0.0002

>51.4

0.0112

0.0010

0.0010

0.0001

0.0001

\n```\n\n> Note Schedule 1 sets out the area density types of spectrum accesses.\n\n503 Low power spectrum access\n\n The amount of tax in respect of a low power spectrum access is the amount worked out under item 502 for the spectrum access, divided by 10.\n\n504 Minimum annual amount\n\n If the amount of tax worked out in respect of a spectrum access using items 502 and 503 is less than $37.48, the amount of tax is taken to be $37.48.","sortOrder":19},{"sectionNumber":"Part 6","sectionType":"part","heading":"Fixed television outside broadcast station","content":"## Part 6—Fixed television outside broadcast station\n\n601 Licences\n\n This Part applies to a licence that relates to a television outside broadcast station.\n\n602 Annual amount of tax for spectrum access\n\n The amount of tax in respect of each spectrum access under the licence is the amount specified in Table 602 for the frequency range and area density type applicable to the spectrum access, multiplied by the bandwidth (in kHz) of the spectrum access.\n\nTable 602\n\n```html\n

Frequency range

Amount ($)

Area density

Australia wide

High density

Medium density

Low density

Remote density

MHz

0–30

0.5656

0.5656

0.5656

0.5656

0.5656

>30–70

1.2777

0.4991

0.2655

0.0573

0.0286

>70–399.9

1.3110

0.5379

0.2463

0.0550

0.0275

>399.9–960

1.3110

0.7342

0.3359

0.0573

0.0286

>960–2 690

1.3091

0.2937

0.1359

0.0683

0.0341

GHz

>2.69–5.0

1.3074

0.2429

0.0984

0.0814

0.0408

>5.0–8.5

1.1040

0.2041

0.0951

0.0433

0.0210

>8.5–14.5

0.4865

0.1751

0.0416

0.0030

0.0013

>14.5–31.3

0.4865

0.1295

0.0285

0.0030

0.0013

>31.3–51.4

0.1326

0.0707

0.0154

0.0004

0.0002

>51.4

0.0131

0.0012

0.0012

0.0001

0.0001

\n```\n\n> Note Schedule 1 sets out the area density types of spectrum accesses.\n\n603 Minimum annual amount\n\n If the amount of tax worked out in respect of a spectrum access using item 602 is less than $37.48, the amount of tax is taken to be $37.48.","sortOrder":20},{"sectionNumber":"Part 7","sectionType":"part","heading":"Assigned licences subject to a fixed annual tax","content":"## Part 7—Assigned licences subject to a fixed annual tax\n\n701 Licences\n\n This Part applies to:\n (a) a licence that relates to a service specified in item 702; and\n (b) the licences specified in item 703.\n\n702 Annual amount of tax for licence\n\n The amount of tax in respect of the licence is set out in Table 702.\n\nTable 702\n\n| Item | Service | Amount |\n| -------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Broadcasting licence (other than a service operated in the frequency range 2.3 MHz–26.1 MHz) | $37.48 per transmitter |\n| 2 | Datacasting licence | $37.48 per transmitter |\n| 3 | Licence that authorises the operation of point to point (5.8 GHz band) stations | $37.48 per pair of spectrum accesses |\n| 4 | Licence that authorises the operation of point to point (self‑coordinated) stations | $215 per pair of spectrum accesses |\n| 5 | Television outside broadcast network | $376,757 |\n| 6 | Television outside broadcast system (Australia wide density area) | $40,369 |\n| 7 | Television outside broadcast system (high density area) | $7,465 |\n| 8 | Television outside broadcast system (medium density area) | $3,475 |\n| 9 | Television outside broadcast system (low density area) | $1,583 |\n| 10 | Television outside broadcast system (remote density area) | $793 |\n| 11 | PABX cordless telephone service | $37.48 |\n| 16 | PMTS Class B operated in the frequency range 935–960 MHz | $3,056,658 for each MHz on which the service may be operated |\n| 17 | PMTS Class B operated in the frequency range 1805–1880 MHz | $0.01 for each paired MHz of spectrum on which the service may be operated multiplied by the population of the area to which the service relates as worked out in the 2006 Census |\n| 17A | PMTS Class B operated in the frequency range 2110–2170 MHz | $0.06 for each paired MHz of spectrum on which the service may be operated, multiplied by the population of the area to which the service relates, as worked out in the 2006 Census |\n| 17B | PMTS Class C | $37.48 |\n| 18192021 | Non‑geostationary orbit satellite system operated at a frequency of more than 8.5 GHzRadiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (high density area)Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (medium density area)Radiodetermination licence that authorises the operation of one or more stations that are body scanners at an Australian international airport for the purpose of aviation security screening (low density area | $267 for each MHz on which the service may be operated$34,094 for each airport$7,499 for each airport$798 for each airport |\n| 22 | Wireless audio system | $37.48 |\n\n> Note If an amount of tax is to be calculated by reference to the population of an area as worked out in the 2006 Census, the relevant figure in that Census is the population figure for ‘local government area’. Those figures are available on the website of the Australian Bureau of Statistics (ABS).\n\n703 PMTS Class B licences in the 700 MHz band\n\n (1) This item applies to a PMTS Class B licence (700 MHz PMTS Class B licence) operating in the frequency ranges:\n\n 703-733 MHz;\n 758-788 MHz.\n\n (2) The amount of tax for a 700 MHz PMTS Class B licence is $0.07 for each paired MHz of spectrum in which the licence authorises operation, multiplied by the total population of the HCIS area for the licence.\n (3) In this item:\n\nASMG block means a grouping of ASMG cells, identified by an HCIS identifier.\n\nNote In the ASMG, these blocks are identified by the terms HCIS Levels 2, 3 and 4.\n\nASMG cell means a five minute of arc square cell in the ASMG, identified by an HCIS identifier.\n\nNote In the ASMG, these cells are identified by the term HCIS Level 1.\n\n> Australian Spectrum Map Grid (ASMG) means the Australian Spectrum Map Grid 2012, published by the ACMA and existing at the time this item commences.\n\n> Note The ASMG can be accessed on the ACMA website: [www.acma.gov.au](http://www.acma.gov.au).\n\n> hierarchical cell identification scheme (HCIS) identifier means a unique identifier used to describe a geographic area in the ASMG.\n\n total population of the HCIS area means the sum of the population of each ASMG cell and each ASMG block specified in the licence, and listed in the Hierarchical Cell Identification Scheme (HCIS) - List of Population Data, published by the ACMA and existing at the time this item commences.\n\nNote The Hierarchical Cell Identification Scheme (HCIS) - List of Population Data is available on the ACMA website: [www.acma.gov.au](http://www.acma.gov.au). The document identifies ASMG cells and ASMG blocks using the HCIS identifiers. The population data is based on the population figures published by the Australian Bureau of Statistics in the 2011 Census of Population and Housing.\n\n (4) This item ceases to have effect at the end of 31 December 2014.","sortOrder":21},{"sectionNumber":"Part 8","sectionType":"part","heading":"High Power Open Narrowcasting Services—Broadcasting Licences allocated under NAS Licences Determination No. 1 of 1994","content":"## Part 8—High Power Open Narrowcasting Services—Broadcasting Licences allocated under NAS Licences Determination No. 1 of 1994\n\n801 Licences\n\n This Part applies to a broadcasting licence that:\n (a) was allocated under the NAS Licences Determination No. 1 of 1994; and\n (b) authorises the provision of an open narrowcasting service:\n (i) within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz; and\n (ii) in a period starting after 1 July 2002 and ending before 1 July 2007.\n\n802 Annual amount of tax for licence\n\n The amount of tax in respect of the licence is set out in Table 802.\n\nTable 802\n\n| Item | Location of open narrowcasting service | Amount ($) |\n| ---- | -------------------------------------- | ---------- |\n| 1 | Sydney | 132,488 |\n| 2 | Gosford | 17,942 |\n| 3 | Melbourne | 117,305 |\n| 4 | Geelong | 17,942 |\n| 5 | Adelaide | 24,842 |\n| 6 | Perth | 40,021 |\n| 7 | Hobart | 1,520 |\n\n> Note These areas are not the same as the density areas described in Schedule 1.","sortOrder":22},{"sectionNumber":"Part 9","sectionType":"part","heading":"High Power Open Narrowcasting Services—Broadcasting Licences allocated under NAS Licences Determination No. 1 of 1994 and renewed on or after 1 July 2007, or allocated under Issue of Broadcasting (Narrowcasting) Transmitter Licences Determination No. 1 of 1996","content":"## Part 9—High Power Open Narrowcasting Services—Broadcasting Licences allocated under NAS Licences Determination No. 1 of 1994 and renewed on or after 1 July 2007, or allocated under Issue of Broadcasting (Narrowcasting) Transmitter Licences Determination No. 1 of 1996\n\n901 Licences\n\n (1) This Part applies to a broadcasting licence that:\n (a) is allocated under the NAS Licences Determination No. 1 of 1994; and\n (b) authorises the provision of an open narrowcasting service within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz; and\n (c) is renewed on or after 1 July 2007.\n (2) This Part also applies to a broadcasting licence that:\n (a) is allocated under the Issue of Broadcasting (Narrowcasting) Transmitter Licences Determination No. 1 of 1996; and\n (b) authorises the provision of open narrowcasting services within the frequency range 526.5 kHz–1 606.5 kHz or 87.5 MHz–108 MHz.\n\n902 Annual amount of tax for licence\n\n The amount of tax in respect of the licence is set out in Table 902.\n\nTable 902\n\n| Item | Location of open narrowcasting service | Amount ($) |\n| ---- | -------------------------------------- | ---------- |\n| 1 | Sydney | 37,262 |\n| 2 | Melbourne | 37,262 |\n| 3 | Brisbane | 13,525 |\n| 4 | Adelaide | 13,525 |\n| 5 | Perth | 13,525 |\n| 6 | Perth City | 13,525 |\n| 7 | Newcastle | 3,450 |\n| 8 | Canberra | 3,450 |\n| 9 | Wollongong | 3,450 |\n| 10 | Gold Coast | 3,450 |\n| 11 | Gosford | 3,450 |\n| 12 | Penrith | 3,450 |\n| 13 | Hobart | 1,520 |\n| 14 | Geelong | 1,520 |\n| 15 | Nambour | 1,520 |\n| 16 | Townsville | 1,520 |\n| 17 | Cairns | 1,520 |\n| 18 | Any other location | 896 |\n\n> Note These areas are not the same as the density areas described in Schedule 1.\n\n903 Limited power or coverage\n\n If the licence area plan for the licence provides that:\n (a) the maximum effective radiated power for the relevant station is not more than 100 watts; or\n (b) the maximum cymomotive force for the relevant station is not more than 100 volts; or\n (c) the coverage radius for the service is not more than 15 kilometres from the nominal location of the transmitter within the meaning given by the licence area plan;\n the annual amount for the licence is the amount worked out under item 902, divided by 2.\n\n904 Minimum annual amount\n\n If the amount of tax worked out in respect of a spectrum access using items 902 and 903 is less than $896, the amount of tax is taken to be $896.","sortOrder":23},{"sectionNumber":"Part 10","sectionType":"part","heading":"Non‑Assigned Licences","content":"## Part 10—Non‑Assigned Licences\n\n1001 Licences\n\n This Part applies to a licence that relates to a non‑assigned station specified in item 1002.\n\n1002 Annual amount of tax for licence\n\n The amount of tax in respect of the licence is set out in Table 1002.\n\nTable 1002\n\n| Item | Station | Amount ($) |\n| ---- | ----------------------------------- | ---------- |\n| 1 | Amateur station | 45.98 |\n| 2 | Limited coast marine rescue station | 37.48 |\n| 3 | Limited coast non‑assigned station | 37.48 |\n| 4 | Outpost non‑assigned station | 37.48 |\n| 5 | Scientific non‑assigned station | 37.48 |\n| 6 | Ship station class B non‑assigned | 37.48 |\n| 7 | Ship station class C non‑assigned | 37.48 |\n| 8 | Sound outside broadcast station | 37.48 |\n| 9 | Temporary fixed link station | 2,087.63 |\n\nSchedule 3—Working out transmitter licence tax for a particular licence period\n\n(subsection 2.1(3))\n\n101 29 February in a year\n\n If:\n (a) a licence is to be issued for a period of 12 months or more; and\n (b) 29 February happens during the licence period;\n the day is to be disregarded in working out the amount of tax payable in respect of the issue, anniversary or holding of the licence.\n\n102 Rounding\n\n (1) This item applies if an amount of transmitter licence tax worked out using this Schedule would be an amount that includes a part of a dollar.\n (2) If the part of the dollar is less than 50 cents, the amount of the tax is reduced to the nearest whole dollar.\n (3) If the part of the dollar is 50 cents or more, the amount of the tax is increased to the nearest whole dollar.\n\n103 Full payment of licence tax\n\n Use Table 103 to work out tax in respect of the issue of a licence for a period of 12 months or less.\n Use Table 103 to work out tax in respect of the issue of a licence if:\n (a) the licence is issued for a period of more than 12 months; and\n (b) the licensee elected, in the licence application, that subsection 6(2) of the Act was to apply to the licence.\n\n> Note 1: The effect of an election that subsection 6(2) of the Act is to apply to a licence is that the full amount of tax is to be paid on the issue of the licence.\n\n> Note 2: The amount worked out using Table 103 may be rounded in accordance with item 102.\n\nTable 103\n\n| Step 1 | Find the relevant annual amount using Schedule 2. |\n| ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Multiply the annual amount by the number of days in the licence period.Divide the result by 365. |\n| Step 3 | If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48. |\n| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |\n\n104 Payment by instalments\n\n Use Table 104 to work out tax in respect of the issue of a licence, and each anniversary of the day the licence came into force, if:\n (a) the licence is issued for a period of more than 12 months; and\n (b) the licensee elected, in the licence application, that subsection 6(3) of the Act was to apply to the licence.\n\n> Note 1: The effect of an election that subsection 6(3) of the Act is to apply to a licence is that the amount of tax for the licence is to be paid in instalments due on the issue of the licence and each anniversary of the day the licence came into force occurring during the period the licence is in force.\n\n> Note 2: The amount worked out using Table 104 may be rounded in accordance with item 102.\n\nTable 104\n\n| Step 1 | Find the relevant annual amount using Schedule 2. |\n| ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | If tax is being imposed on the last anniversary of the day on which the licence came into force:(a) multiply its annual amount by the number of days in the period starting on the last anniversary and ending at the end of the licence period; and(b) divide the result by 365. |\n| Step 3 | If the amount worked out in step 1 or 2 is less than $37.48, increase the amount to $37.48. |\n| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |\n\n105 Payment of remaining instalments\n\n If:\n (a) a licence was issued for a period of more than 12 months; and\n (b) the licensee elects, under subsection 6(5) of the Act, that the subsection is to apply to the licence;\n use Table 105 to work out tax in respect of the next anniversary of the day the licence came into force after the election is made.\n\n> Note: The effect of an election that subsection 6(5) of the Act is to apply to a licence is that all unpaid instalments of tax for the licence are to be paid in 1 payment.\n\n If subsection 6(6) of the Act applies to a licence, use this table to work out tax in respect of the holding of the licence on the day after the end of the 60 day period mentioned in that subsection.\n\n> Note 1: The effect of subsection 6(6) of the Act is that all unpaid instalments of tax are required to be paid in 1 payment because of a failure by the licensee to pay an instalment within 60 days after an anniversary of the day the licence came into force.\n\n> Note 2: The amount worked out using Table 105 may be rounded in accordance with item 102.\n\nTable 105\n\n| Step 1 | Find the relevant annual amount using Schedule 2. |\n| ------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Multiply the annual amount by the number of days in the period:(a) starting on the relevant anniversary of the day the licence came into force, and up to which payment of tax has been made; and(b) ending at the end of the licence period.Divide the result by 365. |\n| Step 3 | If the amount worked out in step 2 is less than $37.48, increase the amount to $37.48. |\n| Step 4 | Add up the amounts worked out for each spectrum access (if necessary).If the licence is to be issued to an eligible person, multiply the result by 0.285. |","sortOrder":24}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2432},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 2003 scope to incorporate transitional arrangements for the 2013 Amendment Determination (Part 4), complex 400MHz spectrum reorganisation provisions with surrender-and-exchange mechanisms (Part 4A), updated population data references (2011 Census), and new licence categories such as 700MHz PMTS Class B and aviation security body scanners."},"complexity_factors":["Geographic density classifications defined by precise Australian Map Grid coordinates across multiple zones (Schedule 1)","Ten distinct Parts in Schedule 2 applying different calculation methods to specific licence categories (aeronautical, broadcasting, point-to-point, etc.)","Extensive cross-referencing between Schedules 1, 2, and 3 required to calculate final tax amounts","Nested conditional logic in Part 4A with six sub-items governing 400MHz band transition, each containing multiple cumulative conditions","External references to Census data (2006 and 2011), ASMG grid identifiers, and four other legislative instruments","Transitional date-based provisions layering 2003, 2013, and 2014/2015 thresholds in Parts 3, 4, and 4A","Numerous exceptions including low power discounts, space licence CDMA reductions, and eligible person concessions"],"plain_english_summary":"This Determination sets how annual tax is calculated for all radiocommunications transmitter licences under the Radiocommunications Act 1992, affecting broadcasters, telcos, maritime and aeronautical operators, and amateur radio users. Tax depends on where you operate (area density), which frequency band you use, and licence type.\n\nRates vary widely by band and location, include a $37.48 minimum per spectrum access, a 90% low‑power discount, transitional arrangements and 400MHz re‑banding discounts, and revoke the 2003 determination (amended 2013)."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"This Determination revokes the earlier Radiocommunications (Transmitter Licence Tax) Determination 2003 (section 3.1) and replaces it with a detailed framework of area definitions, rate tables, special‑case rules (eg low‑power, space, 400 MHz transitional reallocations) and payment mechanics. It therefore changes scope by updating calculation mechanics, adding specific transitional provisions for the 2013 Amendment Determination and introducing population/ASMG‑based and harmonisation‑linked adjustments (see Part 4, Part 4A, Schedule 2 and item 703)."},"complexity_factors":["Extensive numeric rate tables split by frequency ranges, area‑density types and licence classes (Schedule 2: many Parts and Tables)","Precise geographic definitions using Australian Map Grid coordinates to determine area density (Schedule 1, Part 1)","Multiple special rules and exceptions (low‑power, space licences, CDMA carve‑out, Part 4A 400 MHz transitional provisions)","Different licence categories and cross‑references across Parts 2–10 requiring categorical mapping of a licence to the correct table","Payment mechanics with alternatives (full payment, instalments, remaining instalments) and time prorating (Schedule 3, Tables 103–105)","Minimum tax floors and rounding rules (Schedule 2 items 205, 304, 403, 504, 603; Schedule 3 item 102)","Transitional arrangements tied to external amendment dates and revocation of earlier Determination (Part 4 and section 3.1)","Dependencies on external datasets and instruments (references to the Act, Radiocommunications Interpretation Determination 2000, Radiocommunications Regulations 1993, Telecommunications Act 1997, ABS Census figures, ACMA ASMG/HCIS material)","Population‑based and area‑aggregation calculations for some licences (PMTS 700 MHz item 703 requiring ASMG/HCIS population sums)","Temporal complexity from variation/transition windows with different cut‑off dates and conditional exchanges of licences (Part 4A and transitional clauses)"],"plain_english_summary":"This instrument sets out exactly how transmitter‑licence tax is calculated: it defines geographic ‘area density’ zones (by map‑grid coordinates), provides detailed per‑frequency and per‑area annual rates in tables, and prescribes modifiers (bandwidth multiplication, low‑power and space discounts, minimums, rounding, and eligible‑person discounts). It also sets payment methods (full or instalments) and transitional rules for the 2013 amendment. It affects anyone who holds or applies for radiocommunications transmitter licences because those licence features determine who pays and how much tax is payable."}},"importantCases":[],"_links":{"self":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2","history":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2/history","analysis":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2/analysis","conflicts":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2/conflicts","importantCases":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2/important-cases","documents":"/api/acts/radiocommunications-transmitter-licence-tax-determination-2003-no-2/documents"}}